Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 205% + SGST 205%. If not what is the rate of tax? Held The application is withdrawn by the applicant , hence stands disposed off Maharashtra AUTHORITY FOR ADVANCE RULINGS Shri Sham Caterers… Read More »
Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (Sl. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added… Read More »
NATIONAL ANTI-PROFITEERING AUTHORITY Abel Space Solutions LLP v. Schindler India (P.) Ltd. B.N. SHARMA, CHAIRMAN J.C. CHAUHAN AND MS. R. BHAGYADEVI, TECHNICAL MEMBER CASE NO. 4 OF 2018 MAY 31, 2018 ORDER 1. The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central… Read More »
CGST Rates are 2.5% for Entry 257 of Schedule I of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017. Sl. No. Chapter/Heading/Sub -Heading/Tariff Item Description of goods (1) (2) (3) 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List… Read More »
Notification No. 1/2017-central Tax (Rate) dated 28.06.2017: CGST rates are as follow Schedule 1-2.5% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 109. 2401 Tobacco leaves Schedule IV-14% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 13. 2401 Unmanufactured tobacco; tobacco refuse (other than tobacco leaves) Dried Tobacco Leaves’ which have undergone… Read More »
The issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues.… Read More »
RULING Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts/groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). ‘Cereal’ on which any processing is done as is not… Read More »
AUTHORITY FOR ADVANCE RULINGS, GUJARAT R.B.Construction Company, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2017-18/3 JANUARY 17, 2018 Soham Mashruwala, CA and Rohit Bodiwala for the Applicant. RULING 1. The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned… Read More »
Note As per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 , CGST rates are as follow SCHEDULE III – 9% 330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils… Read More »
AUTHORITY FOR ADVANCE RULINGS, KERALA JJ Fabrics, In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5492/18-C3 MAY 29, 2018 RULING 1. M/s. JJ Fabrics, Ernakulam, manufacturer of carry bags made of poly propylene non-woven fabrics, has preferred an application for Advance Ruling on the rate of tax of the same. 2. The applicant has… Read More »